John has two sons. David is a three$-$year$-$old, and Tommy turned $10$ on May $1$ in $2021.$ John paid a local day care provider $$12,000$ for David from January through December and $$8,000$ for Tommy from January through June. Johns earned income is $$60,000.$

What is the maximum amount of qualified expenses that John can use to figure the child and dependent care credit in tax year $2021?$

$*$

$$16,000$

$ $4,000$

$$20,000$

$ $8,000$